Porezni nadzor i pravo na pristup informacijama koje posjeduju tijela javne vlasti

undergraduate thesis

• Title (english): Tax supervision and the right to acess information held by public authorities
• Author: Katarina Domić
• Mentor: Lana Ofak (mentor)
• Committee member: Lana Ofak (predsjednik povjerenstva)
• Committee member: Frane Staničić (član povjerenstva)
• Committee member: Marko Turudić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Administrative Law); Zagreb
• Defense date and country: 2023-09-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

SAŽETAK
U radu će se predstaviti cilj, svrha i postupak poreznog nadzora te u kojoj mjeri i u kojim slučajevima je moguć pristup informacijama koje posjeduju tijela javne vlasti, a koje se odnose na provedbu poreznog nadzora. Istražit će se i predstaviti praksa Povjerenika za informiranje, koja je dostupna na službenoj internetskoj stranici, u predmetima koji su se odnosili na traženje pristupa informacijama koje su se odnosile na porezni nadzor. Cilj je istražiti u kojim slučajevima se odbija pristup traženim informacijama o poreznom nadzoru, a u kojim slučajevima prevladava javni interes za omogućavanje pristupa.

Abstract (english)

The paper will present the goal, purpose and procedure of tax supervision and to what extent and in which cases it is possible to access information held by public authorities that are related to the implementation of tax supervision. The case law of the Information Commissioner, which is available on its official website, in cases related to requesting access to information related to tax supervision will be researched and presented. The goal is to investigate in which cases access to the requested information on tax supervision is denied, and in which cases the public interest in providing access prevails.

• Keywords: porezni nadzor; Povjerenik za informiranje; test razmjernosti i javnog interesa; pravo na pristup informacijama
• Keywords (english): tax supervision; Information Commissioner; test of proportionality and public interest; right to access information
• Language: croatian
• URN:NBN: urn:nbn:hr:199:102204
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-20 07:46:11